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BBA 1st Year Syllabus-Accounting Dept
BBA 1st Year Syllabus-Accounting Dept
NATIONAL UNIVERSITY
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National University
Subject: Accounting
Syllabus for Four Year BBA Honours Course
Effective from the Session: 2013-2014
Year-wise Papers and marks distribution.
First Year
Paper Code Paper Title Marks Credits
212501 Principles of Accounting 100 4
212503 Principles of Finance 100 4
212505 Principles of Marketing 100 4
212507 Principles of Management 100 4
212509 Micro Economics 100 4
211501 History of the Emergence of Independent Bangladesh 100 4
Total = 600 24
Detailed Syllabus
1. Accounting – The Language of Business: Definition and Scope of Accounting, Its role
and Functions, History of Accounting, Purpose and Nature of Accounting Information-
Users of Accounting Information. Branches of Accounting-Nature of Business and
Accounting.
2. Conceptual Framework for Financial Accounting: FASB Conceptual Frame for
Financial Accounting-First Level: Basic Objectives (SFAC- 1); Second Level: Qualitative
Characteristics of Accounting Information (SFAC-2); Third Level: Operational Guidelines.
3. The Accounting Process: Double-Entry Accounting System (vis-à-vis Incomplete)
System. Accounting Equation – Effects of Transactions on the Accounting Equation. The
Account-Classification of Accounts-Selection of Account titles-Chart of Accounts-Coding-
Rules of Debit and Credit-Balancing and Normal Balance-Recording (Bookkeeping)
Aspect of Accounting Cycle: Documentary Evidence and Identification, Analysis, and
Recording of Transactions and Other Events-Journalization-Posting to the Ledger-
Preparation of Trial Balance-Limitations of Trial Balance, Errors and their Rectification.
4. The Adjustment Process and Completing the Accounting Process: Key aspects of the
Accrual basis of accounting, Cash accounting and Break-up basis of accounting-
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Adjustments-Adjusted Trial Balance-Preparation of Work Sheet-Closing Entries-Post-
Closing Trial Balance-Reversing Entries.
5. Merchandising Operations and Accounting System: Merchandising Operations and
Classifying Inventory-Purchases, Sales, Other Use or Loss and Returns of Merchandise
Inventory-Periodic and Perpetual Inventory Systems and Journal Entries-Specific
Identification Method and Inventory Cost Flow Assumption (FIFO, LIFO and Average
Cost).
6. Accounting Systems and Special Ledgers: Manual and Computerized Accounting
Systems and their effectiveness-The Voucher System-General Ledgers and Subsidiary
Ledgers: General Ledger Control Accounts and Subsidiary Ledger Individual Accounts.
Special Journals: Advantages of Special Journals-Cash Receipts Journal-Sales Journals-
Purchase Journal-Cash Payments Journal and General Journal.
7. Control of Cash: Controlling cash, Internal control. Petty Cash, Bank Reconciliation
Statement.
8. Accounting for Receivable and Current Liabilities: Receivable-Types of Receivables
valuing and disposing Uncollectible accounts-Allowance for doubtful accounts.
9. Financial Statements : Idea on a Complete Set of Financial Statement. Purpose and
interrelationship of the Financial Statement. Importance, Limitations & Preparation of
Financial Statements. Supplementary Statements/Schedules. Preparation of Financial
Statements for Sole-proprietorship Organizations.
10. Financial Statement Analysis: Horizontal analysis and vertical analysis of comparative
financial statements; Preparation and use of common-size financial statements; Ratio
analysis-Basic Ratios of Liquidity, Activity, Profitability, and Solvency.
1. Weygandt, Jerry J., Kimmel, Paul : Accounting Principle, John Wiley & Sons. Inc.
D. and Kieso Donald
2. Short Term Financing: Characteristics and sources, spontaneous sources, unsecured and
secured short term loan, Assignment and factoring of accounts receivables and inventory
financing.
4. Time value of Money: Basic concepts, computing present value and future value : Single
amounts-Annuities-Mixed streams.
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5. Long Term Financing: Characteristics and uses, Common stock capital, Preferred Stock
Capital and Bond, Valuation of Stock and Bond.
6. Risk and Return: Risk and Return fundamentals, Measuring risk; Probability distribution,
Expected value, Standard deviation and co-efficient of variation. Risk premium, Risk and
required rate of return, CAPM. Leverage and Risk-Financial Risk, Business Risk.
7. Capital Budgeting Cash Flows: The Capital Budgeting Decision Process-The relevant cash
flows, finding initial investment, finding the operating cash inflows, finding the terminal cash
flow, summarizing the relevant cash flows.
9. Capital Structure Decision: The firm’s capital structure-The EBIT-EPS approach to capital
structure, Choosing the Optimal Capital Structure.
Book Recommended:
Reference Book:
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3. Analyzing the Marketing Environment: The Company's microenvirorrment. The
company's macro environment. Responding to the marketing environment.
4. Markets and Their Buyer Behavior: Consumer Markets and Consumer Buyer Behavior:
Consumer market Model of consumer behavior. Characteristics affecting consumer behavior.
Types of buyer decision behavior. The buyer decision process. The Buyer decision process of
new products. Business Markets and Business Buyer Behavior ; Business market. Business
Buyer behavior. Institutional and government markets.
6. Products, Services, and Brands: Building Customer value: What is Product? Product and
service decisions. Branding strategy: building strong brands. Services marketing : nature and
characteristics of a service--Marketing strategis for service firms.
7. New Product Development and Product Life Cycle Strategies: New product development
strategy-The new product development process. Product life cycle strategies. Additional
product and service considerations.
8. Pricing: Understanding and Capturing Customer Value and Pricing Strategies: What is a
price? Factors to consider when setting prices. New product pricing strategies. Product mix
pricing strategies. Price adjustment strategies. Price changes.
9. Marketing Channels: Delivering Customer value & Relating and Wholesaling: Supply
chains and the value delivery network. The nature and importance of marketing channels.
Channel behavior and orgainization. Channel design decisions. Channel management
decisions. Retailing-Wholesaling.
11. The Global Market Place: Global marketing today. Deciding whether to go global.
Deciding which markets to enter. Deciding how to enter the market. Deciding on the global
marketing program. Deciding on the global marketing organization.
12. Sustainable Marketing: Social Responsibility and Ethics: Sustainable Marketing. Social
criticisms of marketing. Cousumer actions toward sustainable Marketing. Business actions
toward sustainable marketing.
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Books Recommended:
1. Philip Kotler & Gary Armstrong : Principles of Marketing, Pearson Prentice Hall, Upper
Saddle River, New Jersey
3. Planning: Meaning; Importance; Nature; Types; Steps; Factors Affecting Planning; Planning
Techniques; Limits of Planning; Making Planning Effective.
Book Recommended:
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Reference Book:
3. Basic Elements of Supply and Demand : The demand Schedule : The Demand Curve-The
Supply Schedule : The Supply Curve-Equilibrium of Supply and Demand.
4. Applications of Supply and Demand: Price Elasticity of Demand and Supply : Price
Elasticity of Demand, Elasticity and Revenue, Price elasticity of Surplus-The Indifference
Curve & Budget Line-Deriving the Demand Curve.
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and Information-A Balance Sheet on Imperfect Competition.
11. How Markets Determine Incomes: Income and Wealth-Input Pricing by Marginal
Productivity.
12. The Labor Market: Fundamentals of Wage Determination-Labor Market Issues and
Policies.
13. Land and Capital: Land and Rent-Capital and Interest-Markets and Economic Efficiency.
Books Recommended:
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Introduction: Scope and description of the emergence of Independent Bangladesh.
Writing on this topic.
2. Proposal for undivided sovereign Bengal and the partition of the Sub Continent, 1947.
a. Rise of communalism under the colonial rule, Lahore Resolution 1940.
b. The proposal of Suhrawardi and Sarat Bose for undivided Bengal : consequences
c. The creation of Pakistan 1947 .
5. Military rule: the regimes of Ayub Khan and Yahia Khan (1958-1971)
a. Definition of military rules and its characteristics.
b. Ayub Khan’s rise to power and characteristics of his rule (Political repression, Basic democracy,
Islamisation)
c. Fall of Ayub Khan and Yahia Khan’s rule (Abolition of one unit, universal suffrage, the Legal
Framework Order)
7. The mass- upsurge of 1969 and 11 point movement: background,programme and significance.
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b. The non co-operation movement, the 7th March , Address , Operation Searchlight
c. Declaration of Independence by Bangobondhu and his arrest
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11. W. †gvt gvneyei ingvb, evsjv‡`‡ki BwZnvm, 1947-1971, mgq cÖKvkb, XvKv 2012|
12. ‣mq` Av‡bvqvi †nv‡mb, evsjv‡`‡ki ¯^vaxbZv hy‡× civkw³i f~wgKv, Wvbv cÖKvkbx, XvKv 1982|
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17. Harun-or-Roshid, The Foreshadowing of Bangladesh: Bengal Muslim League and
Muslim Politics, 1906-1947, The University Press Limited, Dhaka 2012.
18. Rounaq Jahan, Pakistan: Failure in National Integration, The University Press Limited,
Dhaka 1977.
19. Talukder Maniruzzaman, Radical Politics and the Emergence of Bangladesh, Mowla,
Brothers, Dhaka 2003.
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